AIS Chapter 2

C) an optical disk.

The on-line storage symbol would be used to represent A) a deck of cards. B) a magnetic tape. C) an optical disk. D) a punched tape.

D) program flowchart.

A block flowchart is also known as a(n) A) data flow diagram. B) HIPO chart. C) analytic flowchart. D) program flowchart.

B) document the decision logic in a computer program.

A branching table may be used to A) validate the degree of reliance placed on an organization's internal controls. B) document the decision logic in a computer program. C) document work measurement analysis. D) validate the computing speed of a program.

C) "IF-THEN" premise.

A decision table format generally uses a(n) A) "OR" premise. B) "SOME-MANY" premise. C) "IF-THEN" premise. D) "ALL-NONE" premise.

B) business process diagram.

A graphical representation focusing on the sequence of activities in a business process is a(n) A) analytical flowchart. B) business process diagram. C) process flowchart. D) data flow diagram.

D) branching table.

A tabular technique used to represent a decision function in a flowchart is known as a A) block flowchart. B) logical data flow diagram. C) decision table. D) branching table.

B) work distribution analysis.

A type of resource utilization technique which is used to rationally assign work activities to particular individuals, departments, or other entities is A) work measurement. B) work distribution analysis. C) branching table. D) decision table.

A) brace

An annotation or comment may be represented in a flowchart using a A) brace. B) flowline. C) square. D) diamond.

B) The off-line storage symbol

An internal auditor wants to flowchart a file of (hardcopy) purchase orders. Which of the following would be the best symbol to use for the file? A) The on-line storage symbol B) The off-line storage symbol C) The terminal symbol D) The auxiliary operation symbol

A) substantive tests.

Audit tests that follow compliance tests and rely on the interim audit's results are called A) substantive tests. B) follow-up tests. C) internal control tests. D) evaluation tests.

B) long flowlines.

Connector symbols may be used in place of A) comment symbols. B) long flowlines. C) data flow symbols. D) communications links.

B) specialized input/output symbols.

Flowchart symbols that represent the I/O function and the medium upon which the information is recorded, and/or the manner of handling such information, are known as A) basic input/output symbols. B) specialized input/output symbols. C) LDFD symbols. D) HIPO hierarchy chart modules.

B) Five

How many general guidelines should be followed when preparing a flowchart? A) Three B) Five C) Seven D) Four

A) Calculate gross pay

In a HIPO chart of a payroll system, which of the following activities would appear higher in the chart than the other activities? A) Calculate gross pay B) Accumulate hours worked C) Find correct pay rate D) Look up authorized deductions

B) The terminator symbol

In a logical data flow diagram for a payroll system, the employees would best be represented by which of the following symbols? A) The process symbol B) The terminator symbol C) The data store symbol D) The data flow symbol

A) The terminator symbol

In a logical data flow diagram for a payroll system, the employees' time cards would best be represented by which of the following symbols? A) The terminator symbol B) The process symbol C) The data store symbol D) The data flow symbol

C) Answers A and B are correct.

In an IPO chart of a payroll system, the payroll master file would A) appear as an input. B) appear as an output. C) Answers A and B are correct. D) not be represented in the chart

D) process symbol.

In an analytic flowchart, the symbol which could be used to indicate the computation of gross pay is the A) connector symbol. B) terminal symbol. C) input/output symbol. D) process symbol.

B) magnetic disk symbol.

In an analytic flowchart, the symbol which could be used to indicate the payroll data is the A) connector symbol. B) magnetic disk symbol. C) terminator symbol. D) decision symbol.

C) document symbol.

In an analytic flowchart, the symbol which could be used to indicate unclaimed payroll checks is the A) connector symbol. B) terminal symbol. C) document symbol. D) process symbol.

A) controls.

In an application control matrix, row entries are A) controls. B) processing actions. C) either controls or processing actions. D) neither controls nor processing actions.

B) Data store symbol

In the preparation of a logical data flow diagram for a payroll system, which of the following symbols could be used to indicate the payroll data? A) Magnetic disk symbol B) Data store symbol C) Terminator symbol D) Input/output symbol

D) None of these answers are correct.

Instead of using the on-line storage symbol, a systems analyst wants to use an analytic flowcharting symbol that represents the medium that is used for the file. Which of the following would be the best symbol to use in place of the on-line analytic storage symbol? A) The display symbol B) The magnetic tape symbol C) The document symbol D) None of these answers are correct.

D) All of these answers are correct.

Systems techniques may be used by A) internal auditors. B) external auditors. C) systems personnel. D) All of these answers are correct.

D) All of these answers are correct.

Systems techniques may be used to A) assist in designing computer programs. B) give an overall picture of transaction processing in the organization. C) assist a systems analyst in organizing facts about a system. D) All of these answers are correct.

C) going from the general to the specific.

The "hierarchy" aspect of HIPO charts refers to the fact that this technique factors a task into modules by A) using the entity's organization chart. B) utilizing a horizontal approach. C) going from the general to the specific. D) None of these answers are correct.

B) ANSI.

The acronym for the organization responsible for standardizing flowchart symbols is A) FASB. B) ANSI. C) AICPA. D) CMA.

A) task, sequence flow, gateway, and event symbols.

The basic symbols in a BPMN include A) task, sequence flow, gateway, and event symbols. B) process, flowline, input/output, and annotation. C) task, flowline, event, and comments. D) input/output, sequence flow, entities, and storage.

C) data flow diagram.

The charting technique which emphasizes a logical rather than a physical description of a system is a(n) A) analytic flowchart. B) forms distribution flowchart. C) data flow diagram. D) document flowchart.

A) the interim audit.

The component of an audit whose objective is to establish the degree of reliance that can be placed on the organization's internal control structure is called A) the interim audit. B) the financial statement audit. C) work paper verification. D) the internal audit.

C) branching and decision tables.

The decision analysis techniques that are similar because both are tabular representations of decision-making processes are A) work measurement and work distribution analysis. B) work distribution and decision tables. C) branching and decision tables. D) None of these answers are correct.

D) All of these answers are correct.

The display symbol in a flowchart represents information displayed for human use using a device such as a A) video monitor. B) plotter. C) console printer. D) All of these answers are correct.

B) analyze the system.

The first step in preparing a flowchart is to A) select the symbols to be used. B) analyze the system. C) sketch a rough draft of the system. D) consult the work papers from previous audits.

C) analytic flowchart.

The flowchart which is most similar to a document flowchart is the A) IPO chart. B) DFD. C) analytic flowchart. D) HIPO chart.

A) (average time / unit + idle time / unit) × average volume.

The formula used to compute total task time for work measurement purposes is A) (average time / unit + idle time / unit) × average volume. B) total time available / total task time. C) (average volume / unit + average time / unit) × average volume. D) total task time / total time available.

A) identify the tasks.

The goal of work measurement is to create a benchmark or yardstick to use in measuring the efficiency of an operation. The first step taken in work measurement is to A) identify the tasks. B) analyze requirements. C) examine IPO and HIPO documentation. D) obtain time estimates for performing the tasks.

D) All of these answers are correct.

The manual input symbol could be used to represent A) the entering of data at an on-line keyboard. B) the entering of data using switch settings. C) the entering of data using touch screens. D) All of these answers are correct.

D) on all of these named media.

The off-line storage symbol could be used to represent data stored A) on a USB thumb drive. B) on a magnetic tape or disk. C) in paper form. D) on all of these named media.

C) every process symbol should be placed between an input and output symbol.

The principle behind the "sandwich rule" states that A) flowcharts should leave as little white space as possible on each page to minimize waste. B) annotations should be placed between each key input and output symbol. C) every process symbol should be placed between an input and output symbol. D) flowcharts should use as many different types of symbols as possible to thoroughly document basic I/O functions.

A) flowline symbol.

The symbol which is used to link other symbols and indicate the sequence of information and operations is the A) flowline symbol. B) annotation symbol. C) input/output symbol. D) process symbol.

B) HIPO.

The technique that is characterized by a series of charts that represent the system at increasing levels of detail is called A) analytic flowcharting. B) HIPO. C) IPO. D) logical data flow diagram.

C) structure and behavior

The two categories of diagrams under the UML version 2.4 include ________ diagrams. A) structure and iteration B) behavior and iteration C) structure and behavior D) form and interaction

C) perform compliance testing.

To confirm the existence and assess the effectiveness of an organization's internal controls, auditors A) create systems techniques. B) perform substantive testing. C) perform compliance testing. D) create HIPO and IPO charts.

D) All of the above are included in the UML standard.

UML includes techniques that are the functional equivalents of A) data flow diagrams. B) document flowcharting. C) analytical flowcharting. D) All of the above are included in the UML standard.

B) international

UML is a(n) ________ standard. A) United States B) international C) ANSI D) AICPA

D) more than a dozen

UML version 2.4 defines ________ types of diagrams, divided into two categories. A) two B) five C) ten D) more than a dozen

A) The basic input/output symbol

Which of the following analytic flowcharting symbols is most appropriate to represent the accounts receivable subsidiary records? A) The basic input/output symbol B) The basic manual operation symbol C) The document symbol D) None of these answers are correct.

D) Answers A and B are both correct.

Which of the following flow directions is(are) assumed in a flowchart? A) From top to bottom B) From left to right C) Neither answer A nor B is correct. D) Answers A and B are both correct.

B) Forms design

Which of the following is a procedure included in systems design? A) Computer program documentation B) Forms design C) Training personnel D) Document review

D) All of these answers are correct.

Which of the following is an example of narrative techniques? A) In-depth interviews B) Open-ended questionnaires C) Document reviews D) All of these answers are correct.

D) Manual input

Which of the following is not a basic symbol used in logical data flow diagrams? A) Terminator B) Data store C) Data flow D) Manual input

C) The connector symbol

Which of the following is not a specialized input/output symbol that represents a particular medium? A) The magnetic tape symbol B) The magnetic disk symbol C) The connector symbol D) The document symbol

A) The connector symbol

Which of the following is not a specialized process symbol? A) The connector symbol B) The manual operation symbol C) The decision symbol D) The preparation symbol

B) Manual input

Which of the following is not one of the basic symbols used in analytic flowcharting? A) Input/output B) Manual input C) Flowline D) Annotation

B) Systems techniques replace audit working papers.

Which of the following is not true with respect to the use of systems techniques by auditors? A) Systems techniques assist the auditor in evaluating a client's internal control. B) Systems techniques replace audit working papers. C) Auditors rely on systems techniques to assist with compliance testing. D) Auditors use systems techniques as part of their documentation for their audit working papers.

A) Decision symbol

Which of the following symbols should not be used to specify an input/output operation? A) Decision symbol B) Document symbol C) Off-line storage symbol D) Communication link

D) All of these answers are correct.

Which of the following systems development activities may require the use of systems techniques? A) Systems analysis B) Systems design C) Systems implementation D) All of these answers are correct.

C) Process symbols

Which of the following would generally not be appropriate in preparing a document flowchart? A) Columnar headings B) Flowlines C) Process symbols D) Connector symbols

C) Payroll master file

Which of the following would not appear in a HIPO chart of a payroll system? A) Data preparation B) Calculate gross pay C) Payroll master file D) Look up authorized deductions

A) Remittance advice

Which of the following would not be appropriate to head a column in an analytic flowchart? A) Remittance advice B) Production department C) Purchasing department D) Cashier

C) Section 404

Which part of the Sarbanes-Oxley Act requires annual filings of publicly traded companies to include a statement of management's responsibility for establishing and maintaining an adequate internal control structure and procedures for financial reporting? A) ISO 404 B) ANSI X3.5 C) Section 404 D) Section X3.5